TPD19100 - Advice for Officers dealing with imported tobacco products: Cigarettes: examination
Subject to any delegated discretion you should follow the standard scales for opening packages as detailed in C2-3.
The import or receipt account is based on the number of cigarettes in each case. Cigarettes are often packed in shrink-wrapped pallets containing a number of sealed cases. Each case usually contains a number of smaller sealed cartons, known as 鈥榦uters鈥�. Each 鈥榦uter鈥� usually contains 200 cigarettes in ten retail packs each of which holds twenty cigarettes.
You should check that the cigarettes, excluding filters, do not exceed 8 cm in length (see Section TPD19090). You should also check that the front and back of the packet bears a health warning in English (see Section TPD19220).
For sampling guidance see Section TPD19180.